The Intersection of International Business and Service Tax: The Export of Services Under Indian Service Tax Law

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..... nvolving Arcelor Mittal Stainless (I) P Ltd, a subsidiary of Arcelor Mittal Stainless International Paris, France, concerning the interpretation and application of service tax laws, specifically in the context of 'export of services' under the Service Tax regime in India. The analysis herein delves into the intricacies of legal principles, statutory provisions, and judicial interpretations .....

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..... Service Rules 2005. The appellant's position was that no service tax was payable, given the international dimension and nature of the services. In contrast, the department believed that these services were rendered and consumed within India, thereby attracting service tax​​. Judicial Interpretation and Decision The Tribunal, while acknowledging the complexity of the case, refere .....

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..... 03;. The Tribunal noted that the relationship between Arcelor India and Arcelor France was that of a service provider and recipient, respectively, with services rendered by Arcelor India for the benefit of Arcelor France's business activities outside India. This understanding was pivotal in concluding that the services fell within the ambit of 'export of service' as defined in the Exp .....

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